PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE, ETIKA DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT

Abstract

This research aims to examine the factors that affect the quality of the audit as the dependent variable. With independent variables namely independence, due professional care, experience, ethics and accountability. The respondents in this study are the auditors who working on KAP PHHAR is located in Surabaya. Type of this research is quantitative research with research techniques corelasional. In this research using primary the source data obtained by using a questionnaire that was distributed directly to respondents. Analytical techniques used was multiple linear regression analysis with SPSS (Statistical Product and Service Solutions). The results showed the independence of the influential variables positively to the quality of the audit, this means getting an independent auditor then the better the quality of the audit. The experience effect on the quality, this means the more experienced auditnya the better the quality. Due Professional Care positive effect on quality, this means the higher the proficiency of professional carefully and thoroughly an auditor may be getting high audit quality. Ethical influence on the quality. Means getting an auditor has the professional ethics of the good results of the quality. Accountability to the quality of audit this means getting Auditors responsible for his work then the higher the quality.
Keywords: Independence, experience, due professional care, ethics and accountability, quality audit.